High Court, in proceedings to appoint a receiver by way of equitable execution over a property on foot of a judgment mortgage, directs the Revenue Commissioner to give further evidence on affidavit, including - the steps taken to satisfy the judgment and the amount of money received on foot of those efforts, on the grounds that: the court did not have sufficient evidence before it to determine whether it was just or equitable to appoint the receiver, and further inquiry was necessary before making a final determination.
Equity – Revenue Law – Order 45, rule 9 of the Rules of the Superior Courts – section 28(8) of the Supreme Court of Judicature (Ireland) Act 1877 – appointment of receiver by way of equitable – whether just or convenient to appoint receiver – interlocutory motion – appointment of receiver on foot of judgment mortgage – whether registered owner is beneficial owner of property – whether a spouse is beneficial owner – probable source of funds to purchase a property – existing savings – whether plaintiff estopped from advancing an argument on foot of representations in other proceedings – further inquiries before appointing a receiver.